D&H MARKETING SVCS INC MEGA USA LLC CAT KETCH YACHTS INC MILLER MARINE YACHT SVC INC MARINE ACQUIRING CORPORATION JERSEY SPEED SKIFF BOATWORKS (DBA) EUROPA YACHTS INC D R HILL CO GUNDALOW BOAT SHOP IRVINGS SPORT SHOPS CEDAR CRAFT KAYAKS BIC SPORT NORTH AMERICA INC